The Town hereby authorizes the property tax
exemption for solar energy heating and cooling systems set forth in
§ 12-81, Subsection 56(a), (b), (c) and Subsection 57(a),
(b), (c) of the General Statutes, as amended by Public Act 77-490.
[Amended 12-10-2002; 10-7-2014]
A. In addition to the property tax assessment exemptions provided for
veterans by Connecticut general statutes, qualified veterans participating
in the additional veterans program will receive an additional property
tax assessment exemption of $5,000 from the Town of Manchester.
B. Effective for the October 1, 2014, Grand List and subsequent lists,
pursuant to Public Act 13-224, the Town of Manchester hereby authorizes
the additional property tax assessment exemption for veterans who
are one-hundred-percent disabled and who meet the eligibility requirements
as set forth in the public act and regulations established by the
Office of Policy and Management.
There is hereby created pursuant to General
Statutes, § 12-81c, an exemption from personal property
taxation for any ambulance-type motor vehicle which is used exclusively
for the purpose of transporting any medically incapacitated individual,
or for a specially rigged, privately owned vehicle operated by a handicapped
individual. Excluded from this section are any vehicles used to transport
individuals for payment. Individuals requesting such exemption must
show proof to the Town Assessor that the vehicle was modified for
use by a handicapped individual or for the transport of a handicapped
individual. In addition, the Town Assessor may require medical documentation
verifying that the modifications to the vehicle are directly related
to the medical incapacity of the individual. Exemptions shall expire
when the vehicle is sold.
[Amended 1-16-2007]
The Town of Manchester hereby enacts a tax deferral program for the elderly pursuant to Connecticut General Statutes § 12-129n for eligible residents of the Town for the fiscal year commencing July 1, 1992, and thereafter, on the terms and conditions hereinafter provided in §§
285-7 through
285-14.
[Amended 1-16-2007]
Any person owning real property in the Town, including a life use interest, and who occupies that property as his or her principal residence shall be eligible for real property tax deferral with respect to such property, as set forth in §
285-8 of this article, provided the following conditions are met:
A. Such person shall be 65 years of age or over, or the
spouse of such person living with such person shall be 65 years of
age or over; or such person shall be the surviving spouse of a taxpayer
who otherwise qualified under this article at the time of his or her
death, which surviving spouse shall be 60 years of age or older, or
with respect to real property on which such residents or their spouses
are liable for taxes under Connecticut General Statutes § 12-48.
B. Such person shall have individually, if unmarried
or jointly, if married whether or not separate income taxes were paid
by the spouses during the calendar year preceding the filing of his
or her claim for tax deferral benefits hereunder, adjusted gross income
as defined pursuant to the Internal Revenue Code of 1954, as from
time to time amended; plus tax-exempt interest, as defined pursuant
to § 103 of the Internal Revenue Code of 1954, as from time
to time amended; dividend exclusions pursuant to § 116 of
the Internal Revenue Code of 1954, as from time to time amended; social
security benefits; railroad retirement benefits; income from other
tax-exempt retirement and annuity sources in an amount not greater
than $28,800 if unmarried or $35,300 if married. The foregoing income
limits shall be adjusted to coincide with income levels established
pursuant to Connecticut General Statutes § 12-170e (Tax
Credit Program.)
C. Such person has, for one year immediately preceding
the receipt of a tax deferral under this article, been a taxpayer
of the Town.
[Amended 1-16-2007]
The benefits pursuant to this article shall
be limited to the principal residence of the taxpayer, including the
house, the primary lot upon which the residence is located, and any
auxiliary buildings located upon the lot. The maximum benefits received
shall not exceed the limitations of Connecticut General Statutes § 12-129n(a).
The taxpayer shall have the option of receiving the maximum benefits
to which he or she is entitled or an amount less than the maximum
which shall be determined at the taxpayer's discretion
[Amended 1-16-2007]
Applications for benefits pursuant to this article
shall:
A. Be made on forms as provided by the Assessor and shall be accompanied by a copy of the applicant's most recent federal income tax return and shall include documentation of income defined pursuant to §
285-7B of this article or, if the applicant lacks or has not filed a federal income tax return, shall include, therewith, proof of income as the Town Assessor may require.
B. Any applicant eligible for tax deferral benefits pursuant
to this article shall apply, as otherwise required by this article,
to the Assessor for such deferral from February 1 through May 15,
inclusive, in the year in which tax deferral is initially claimed
and biennially thereafter.
[Amended 1-16-2007]
The property tax deferral benefits provided
pursuant to this article shall, in any case where title to real property
is recorded upon the land records of the Town in the name of the taxpayer
or his or her spouse and any other person or persons, be prorated
to reflect the fractional share of such taxpayer or spouse, or, if
such property is a multiple-family dwelling, such tax deferral, pursuant
to this article, shall be prorated to reflect the fractional portion
of such property as occupied by the taxpayer.
[Amended 1-16-2007]
Any applicant for benefits under this article
aggrieved by any act or final determination of the Assessor or Collector
of Revenue may appeal to the General Manager in accordance with the
following procedure:
A. The applicant shall, in writing on a form prescribed
by the Assessor, and within 10 business days of the act or final determination
of the Collector of Revenue or Assessor of which the applicant claims
to be aggrieved, submit his or her appeal to the General Manager.
B. The General Manager shall date stamp the appeal, and
thereafter, within seven calendar days thereof, not including the
date of receipt, schedule a hearing thereon, such hearing to be not
later than 14 calendar days thereafter and shall then notify the applicant,
in writing by first-class mail, postage prepaid, of the date, time
and place of the General Manager's hearing of the applicant's appeal.
C. At the hearing, at which the applicant may be represented
by legal counsel or otherwise, the applicant shall present evidence
in support of the claimed basis of appeal. The hearing shall be informal,
and the General Manager may request such additional information from
the aggrieved applicant and/or the Assessor or Collector of Revenue
as the General Manager deems necessary and appropriate to rendering
a full and fair decision upon the applicant's appeal.
D. The hearing, pursuant to this section, may be adjourned
for the purpose of obtaining evidence not immediately available, but
in any case, the General Manager shall render a written decision,
which decision shall be final and not subject to further appeal, by
not later than the 30th calendar day following the General Manager's
receipt of the applicant's appeal.
[Added 6-3-1997]
The Odyssey Community School, Inc., a local
charter school formed pursuant to Chapter 164, Part IVB of the General
Statutes is hereby granted an exemption pursuant to General Statutes
§ 12-81(58) from any taxes assessed against real or personal
property leased to it, so long as the Odyssey Community School, Inc.
continues to use said leased property for educational purposes pursuant
to Chapter 164, Part IVB of the General Statutes.
[Added 5-4-2010]
The Director of Assessment or Deputy Assessor or Board of Assessment
Appeals is authorized to waive the imposition of a penalty upon owners
of real property used primarily for purposes of producing rental income
under the circumstances and to the extent provided for in Connecticut
General Statutes § 12-63c(d) as revised in Public Act 09-196.